(1) Section 268 of the Principal Act is amended -
(a) in subsection (1A), by substituting "shall not, as regards a claim for any allowance under this Part by any such person, be regarded as an industrial building or structure" for "shall not be regarded as an industrial building or structure", and
(b) in subsection (1B), by substituting "shall not, as regards a claim for any allowance under this Part by any such person, be regarded as an industrial building or structure" for "shall not be regarded as an industrial building or structure".
(2) This section applies as respects capital expenditure incurred on the construction or refurbishment of a building or structure on or after 1 May 2004.